{"title":"实施PSAK 72和PSAK 73对财务绩效的影响:研究文献综述","authors":"","doi":"10.38204/jrak.v9i1.1139","DOIUrl":null,"url":null,"abstract":"This study was conducted with the aim of analyzing the impact of the implementation of PSAK 72 and PSAK 73 on financial performance. This study uses the literature review method from search results related to the application of PSAK 72 and PSAK 73 to financial performance. The research data is in the form of secondary data obtained from electronic databases such as Publish or Perish 7 and using manual searches via Google Scholar. The population in this study were 21 articles with a sample of 12 articles taken by purposive sampling technique. Based on the results of the research, it shows that there is an impact of the implementation of PSAK 72 and PSAK 73 on the company's financial performance.","PeriodicalId":336068,"journal":{"name":"JRAK (Jurnal Riset Akuntansi dan Bisnis)","volume":"30 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Impact of The Implementation of PSAK 72 and Psak 73 on Financial Performance: Study Literature Review\",\"authors\":\"\",\"doi\":\"10.38204/jrak.v9i1.1139\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study was conducted with the aim of analyzing the impact of the implementation of PSAK 72 and PSAK 73 on financial performance. This study uses the literature review method from search results related to the application of PSAK 72 and PSAK 73 to financial performance. The research data is in the form of secondary data obtained from electronic databases such as Publish or Perish 7 and using manual searches via Google Scholar. The population in this study were 21 articles with a sample of 12 articles taken by purposive sampling technique. Based on the results of the research, it shows that there is an impact of the implementation of PSAK 72 and PSAK 73 on the company's financial performance.\",\"PeriodicalId\":336068,\"journal\":{\"name\":\"JRAK (Jurnal Riset Akuntansi dan Bisnis)\",\"volume\":\"30 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-01-13\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"JRAK (Jurnal Riset Akuntansi dan Bisnis)\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.38204/jrak.v9i1.1139\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"JRAK (Jurnal Riset Akuntansi dan Bisnis)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.38204/jrak.v9i1.1139","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
本研究的目的是分析实施PSAK 72和PSAK 73对财务绩效的影响。本研究采用文献综述法，从与PSAK 72和PSAK 73在财务绩效中的应用相关的搜索结果中进行研究。研究数据的形式是从电子数据库(如Publish or Perish)获得的二手数据，并通过谷歌学术(Google Scholar)进行人工搜索。本研究总体为21篇，采用目的抽样法抽取12篇样本。根据研究结果表明，实施PSAK 72和PSAK 73对公司的财务绩效存在影响。
Impact of The Implementation of PSAK 72 and Psak 73 on Financial Performance: Study Literature Review
This study was conducted with the aim of analyzing the impact of the implementation of PSAK 72 and PSAK 73 on financial performance. This study uses the literature review method from search results related to the application of PSAK 72 and PSAK 73 to financial performance. The research data is in the form of secondary data obtained from electronic databases such as Publish or Perish 7 and using manual searches via Google Scholar. The population in this study were 21 articles with a sample of 12 articles taken by purposive sampling technique. Based on the results of the research, it shows that there is an impact of the implementation of PSAK 72 and PSAK 73 on the company's financial performance.
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